British Accounting & Finance Association

Special Interest Group



Aston Business School :

Finance, Accounting

& Law Group :

BAA Auditing Special Interest Group Registration Information


24th Audit & Assurance Conference

Organised by the

The Auditing Special Interest Group (ASIG)

of the British Accounting & Finance Association (BAFA)  

in Aston Business School, Aston University, Birmingham, UK


Conference Programme

DAY 1 – Thursday 29 May 2014

09.45               Registration/coffee

Conf Room 1A:

10.15 - 10.20               Introduction – ilias G Basioudis, Chairman of Auditing SIG, BAFA

Session 1: Conf Room 1A

10.20 - 11.00

Keynote speech 1: Public Audit and the Public Finances

Steve Maslin, Partner, Grant Thornton UK LLP

11.00 - 11.40                                                                                                                        

Keynote speech 2: The Future of Audit and Assurance

            Hilde Blomme, Deputy CEO, FEE

Chair Session 1: Steve Leonard, FRC

11.40 - 12.00               Coffee break

12.00 - 12.45

Session 2a: Conf Room 1A

Audit committee characteristics, audit and non-audit fees and audit reporting timeliness

Ismail Adelopo, Joseph Asante and Eleanor Dart (University of the West of England, UK)


Chair: Oliver Marnet, Southampton Business School


Session 2b: Conf Room 1B/C

Auditing and Corporate Governance in Nineteenth Century Britain: the Model of the Kingston Cotton Mill

Roy Chandler (Cardiff University, UK)


Chair: Ian Fraser, University of Stirling

12.45 - 13.50   Lunch in Aston Business School

Session 3: Conf Room 1A

13.50 - 14.30

Keynote speech 3: “Increasing Confidence in Audit”

Melanie McLaren, Executive Director Codes & Standards, FRC


Session 3 continues: ICAEW session (Conf Room 1A)

14.30 - 15.30

“Questions for the long-term evolution of audit”

Henry Irving, Head of Audit & Assurance Faculty, ICAEW

Ruth Ward, Audit & Assurance Faculty, ICAEW

Chair Session 3: Roy Chandler, Cardiff University

15.30 - 15.50               Coffee break

Session 4: ICAS session (Conf Room 1A)

15.50 - 16.15

“Assurance on management commentary – where next?

         James BARBOUR, Director, Technical Policy, ICAS

Chair Session 4: Martin Nolan, Institute of Technology Tallaght, Ireland

16.15 - 17.00  


Session 5: Conf Room 1A

Understanding assurance in the Australian self-managed superannuation fund industry

Bruce Arnold (University of New South Wales, Australia), Hazel Bateman (University of New South Wales, Australia), Andrew Ferguson (University of Technology, Sydney, Australia) and Adrian Raftery (Deakin University, Australia)


Chair: Martin Nolan, Institute of Technology Tallaght, Ireland


Session 5: Conf Room 1B/C

Relative Bargaining Power in Light of the Current Debate on Audit Market Regulation

Nicole V. S. Ratzinger-Sakel (Universität Ulm, Germany)



Chair: Marcel Steller, University of Innsbruck, Austria


17.00 - 17.30   AGM of Auditing Special Interest Group of BAFA

(everyone is welcome)


19.30               Pre-dinner drinks, Aston Business School

20.00               Dinner, Aston Business School




Conference Programme

DAY 2 Friday 30 May 2014

Session 6: Workshop  Session (Conf Room 1A)

09.00 – 10.45

“The practical training of students studying for an audit qualification”

FRC funded project

John Grewe, Director Professional Oversight, FRC

James Calder, Project Manager, Professional Oversight Team, FRC

Shazia Ahmad, Professional Oversight Team, FRC

Sian Burgess, Professional Oversight Team, FRC

Chair Session 4: James Calder, FRC

10.45 - 11.00               Coffee break

11.00 - 11.45

Session 7: Conf Room 1A

Free Riding in Joint Audits – A Game-Theoretic Analysis

Marcel Steller (University of Innsbruck, Austria)

Chair: Mohamed Eldaly, Bradford University


11.45- 12.30   

Session 8: Conf Room 1A

Audit Instruction: An empirical investigation of lecturers and students in Thailand

Chanida Yarana, Elizabeth A. Mink and Rosa Michaelson (University of Dundee, UK)

Chair: Ayuni Mohd Kharrudin, Aston University

12.30 – 12.40  Conference conclusions

12.40 - 13.30     Buffet lunch



If you would like to download and print the conference programme, then please click here to access a .pdf version of the programme





































































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